The aim of my master´s thesis is the explanation of the terms which are in the connection with cultural monuments, the examples of the valuation of immovable cultural monuments according the valuation regulations, the description of the cultural monuments influence on the valuation methods. In my master´s thesis there are mentioned the valuation regulations since 1987 till present. The clear overview of declarations of cultural monuments was started in 1994. The first mention about the valuation of the immovable cultural monuments was written down in 1994. Before it all cultural monuments were valuated the same process as the buildings.